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Respondent determined a deficiency in petitioner’s Federal
income tax for the taxable year 1997 in the amount of $3,956,
together with an accuracy-related penalty pursuant to section
6662(a) in the amount of $791.
After concessions by respondent,1 the sole issue for
decision is whether petitioner can change her filing status from
head of household to married filing a joint return. The
resolution of this issue affects petitioner’s entitlement to the
earned income credit.
Some of the facts in this case have been stipulated and are
so found. The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioner lived in North Hills, California.
Petitioner does not understand or speak English well;
therefore, she was assisted at trial by an interpreter.
During 1997, petitioner was employed as a sewing machine
operator by Superba, Inc., a manufacturer of ties. Approximately
2 years earlier, petitioner had married Erasmo Aviles (Mr.
Aviles). Petitioner, Mr. Aviles, and her three children, Johana
V. Aviles, Erasmo J. Aviles, and Yvette V. Hernandez, lived in an
apartment, unit 123, located at 8510 Columbus Avenue, North
1 Respondent conceded that petitioner is entitled to
three dependency exemption deductions for her three children who
resided with her in 1997, and that petitioner is not liable for
the accuracy-related penalty pursuant to sec. 6662(a) for 1997.
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